Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Outstanding amount, total cannot be less than the sum of two columns (EBA rule v6423_m)

A warning in the resolution planning: organisation and liabilities return (RESOL1), on template Z 02.00.a, liability structure (LIAB).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For outstanding amount: total cannot be less than intragroup plus liabilities governed by the law of a third country, excluding intragroup.

EBA checks it for 57 rows, from liabilities excluded from bail-in (0100) to (part of) subordinated liabilities recognised as own funds (0531). That makes 57 checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Sum of net liability positions taking into account prudential netting rules, Total, outstanding Amount >= Sum of net liability positions taking into account prudential netting rules, of which: intragroup, outstanding Amount + Sum of net liability positions taking into account prudential netting rules, of which: liabilities governed by the law of a third country, excluding intragroup, outstanding Amount

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark Z 02.00 as reported.
  5. 05This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.

The cells it reads

Liability structure (LIAB) (Z 02.00.a)

Rows

  • 0100Liabilities excluded from bail-in
  • 0110Covered deposits
  • 0120Secured liabilities - collateralized part
  • 0130Client liabilities, if protected in insolvency
  • 0140Fiduciary liabilities, if protected in insolvency
  • 0161System (operator) and CCP liabilities < 7 days
  • 0180Liabilities critical to operational daily functioning
  • 0200DGS liabilities
  • 0300Liabilities not excluded from bail-in
  • 0310Deposits, not covered but preferential
  • 0311of which: residual maturity <= 1 month
  • 0312of which: residual maturity > 1 month < 1 year
  • 0313of which: residual maturity >= 1 year and < 2 years
  • 0314of which: residual maturity >= 2 years
  • 0320Deposits, not covered and not preferential
  • 0321of which: residual maturity <= 1 month
  • 0322of which: residual maturity > 1 month < 1 year
  • 0323of which: residual maturity >= 1 year and < 2 years
  • 0324of which: residual maturity >= 2 years
  • 0331Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, prior to collateral offset
  • 0332Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset
  • 0333Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset, incor
  • 0334Sum of net liability positions taking into account prudential netting rules
  • 0340Uncollateralized secured liabilities
  • 0341of which: residual maturity <= 1 month
  • 0342of which: residual maturity > 1 month < 1 year
  • 0343of which: residual maturity >= 1 year and < 2 years
  • 0344of which: residual maturity >= 2 years
  • 0350Structured notes
  • 0351of which: residual maturity <= 1 month
  • 0352of which: residual maturity > 1 month < 1 year
  • 0353of which: residual maturity >= 1 year and < 2 years
  • 0354of which: residual maturity >= 2 years
  • 0360Senior unsecured liabilities
  • 0361of which: residual maturity <= 1 month
  • 0362of which: residual maturity > 1 month < 1 year
  • 0363of which: residual maturity >= 1 year and < 2 years
  • 0364of which: residual maturity >= 2 years
  • 0365Senior non-preferred liabilities
  • 0366of which: residual maturity <= 1 month

And 17 more.

Columns

  • 0090Outstanding Amount
  • 0100Outstanding Amount
  • 0110Outstanding Amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Outstanding amount, intragroup1,200
Outstanding amount, liabilities governed by the law of a third country, excluding intragroup800
Together2,000
What the rule then expects

Outstanding amount, total must then be at least 2,000.

2,000Passes
1,900Fails

A file that reports 2,000 passes. One that reports 1,900 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{Z_02.00.a,r0334,c0090,} >= {Z_02.00.a,r0334,c0100,} + {Z_02.00.a,r0334,c0110,}

The next five:

{Z_02.00.a,r0372,c0090,} >= {Z_02.00.a,r0372,c0100,} + {Z_02.00.a,r0372,c0110,}{Z_02.00.a,r0333,c0090,} >= {Z_02.00.a,r0333,c0100,} + {Z_02.00.a,r0333,c0110,}{Z_02.00.a,r0369,c0090,} >= {Z_02.00.a,r0369,c0100,} + {Z_02.00.a,r0369,c0110,}{Z_02.00.a,r0365,c0090,} >= {Z_02.00.a,r0365,c0100,} + {Z_02.00.a,r0365,c0110,}{Z_02.00.a,r0368,c0090,} >= {Z_02.00.a,r0368,c0100,} + {Z_02.00.a,r0368,c0110,}

And 51 more, the same formula for the other cells it covers.

Every RESOL1 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.